Jurnal Riset Akuntansi dan Manajemen Malahayati最新文献_第4页

Analisis Komparatif Kinerja Keuangan Perusahaan Jasa Kesehatan Sebelum dan Selama Masa Covid-19 Covid-19之前和期间卫生保健公司财务业绩的比较分析

Jurnal Riset Akuntansi dan Manajemen Malahayati Pub Date : 2022-08-18 DOI: 10.33024/jrm.v11i2.6107

Yumniati Agustina, Laely Azizah

{"title":"Analisis Komparatif Kinerja Keuangan Perusahaan Jasa Kesehatan Sebelum dan Selama Masa Covid-19","authors":"Yumniati Agustina, Laely Azizah","doi":"10.33024/jrm.v11i2.6107","DOIUrl":"https://doi.org/10.33024/jrm.v11i2.6107","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan Perusahaan Jasa Sub Sektor Kesehatan sebelum dan selama masa Covid-19. Kinerja keuangan menggunakan analisis rasio keuangan yang di proksikan dengan Current Ratio, Debbt to Equity Ratio, Return On Assets, Net Profit Margin dan Total Assets Turn Over. Desain penelitian kuantitatif komparatif .Sampel penelitian ini adalah Laporan keuangan Perusahaan Jasa Sub Sektor Kesehatan yang terdaftar di BEI periode triwulan dua dan tiga tahun 2019 dengan laporan keuangan triwulan dua dan tiga tahun 2020. Jumlah sampel perusahaan sebanyak 7 perusahaan jasa kesehatan dengan jumlah keseluruhan sampel sebanyak 28 laporan keuangan. Teknik pengambilan sampel dengan menggunakan sampling jenuh.,Analisis data menggunakan analisis komparatif dua sampel berpasangan (Dependent Sampel) dengan menggunakan uji Paired Sample Test dan Uji Wilcoxon Sign Rank Test. Hasil Penelitian menunjukkan tidak terdapat perbedaan rata-rata signifikan kinerja keuangan dengan menggunakan Rasio Current Ratio antara sebelum dengan selama masa covid-19, namun terdapat perbedaan rata-rata signifikan pada Kinerja Keuangan dengan menggunakan rasio Debbt to Equity Ratio, Return On Assets, Net Profit Margin & Total Assets Turn Over antara sebelum covid-19 dengan selama masa covid-19 pada Perusahaan Jasa kesehatan yang listing di BEI.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"169 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115667969","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ANALISIS FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2017-2020) 有效税率指标影响税务管理的因素分析(2014 -2020年上市矿业公司的研究)

Jurnal Riset Akuntansi dan Manajemen Malahayati Pub Date : 2022-08-18 DOI: 10.33024/jrm.v11i2.6826

Destry Faradila Nur’avisa, evie yuniarti, Rusmianto Rusmianto

{"title":"ANALISIS FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2017-2020)","authors":"Destry Faradila Nur’avisa, evie yuniarti, Rusmianto Rusmianto","doi":"10.33024/jrm.v11i2.6826","DOIUrl":"https://doi.org/10.33024/jrm.v11i2.6826","url":null,"abstract":"This research to analyze of factors affect the tax management with indicators of effective tax rate on mining companies listed in Indonesia Stock Exchange. There are several factors used include size, profitability, fixed asset intensity, inventory intensity and investment opportunity set. This purpose of this study is to empirically examine whether the size, profitability, fixed asset intensity, inventory intensityand investment opportunity set affect the tax management. The sample of this research of 8 mining companies listed in Indonesian Stock Exchange of years 2017-2020. Determination of sample was made by applying purposive sampling. Analysis tool used multiple linear regression with F test, t test and the coefficient of determination was conducted using SPSS version 22. The result showed that the variable size, profitability, fixed asset intensity, inventory intensity, and investment opportunity set affect significantly simultaneously (F test) tax management. From the result of the analysis of partially (t test) the variable size, profitability, fixed asset intensity, inventory intensity did affect significantly to tax management, while the investment opportunity set influential did not significantly to tax management. The result of the coefficient determination showed 43,8% independent variable affect to dependent variable and 56,2% can be explain with the other variables.Keywords: Tax Management, Effective Tax Rate, Indonesia Stock Exchange","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125541321","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Kompetensi Dan Stres Kerja Terhadap Kinerja Tenaga Kesehatan Dalam Menghadapi Pandemic Covid 19 工作能力和压力对Covid 19的健康绩效的影响

Jurnal Riset Akuntansi dan Manajemen Malahayati Pub Date : 2022-08-18 DOI: 10.33024/jrm.v11i2.5584

Masturah Rilda, Zunaidah Zunaidah, Marlina Widiyanti

引用次数: 0

ANALISIS PERBEDAAN-PERBEDAAN ATAS AKUNTANSI KONVENSIONAL DENGAN AKUNTANSI SYARIAH 分析传统会计与伊斯兰会计之间的差异

Jurnal Riset Akuntansi dan Manajemen Malahayati Pub Date : 2022-08-18 DOI: 10.33024/jrm.v11i2.5759

Zulfa Aulia Nurul Putri, Wirman Wirman

引用次数: 0

PENGARUH RESIKO PEMBIAYAAN QARDH, DAN IJARAH TERHADAP LIKUIDITAS BANK UMUM SYARIAH PERIODE 2014-2019 卡塔尔融资风险的影响，并于2014-2019年进入伊斯兰公共银行流动性

Jurnal Riset Akuntansi dan Manajemen Malahayati Pub Date : 2022-08-18 DOI: 10.33024/jrm.v11i2.5601

Adam Sugiarto, S. Sutikno, Muhammad Muhammad, N. Oktavia

引用次数: 0

Literature Review: Green Accounting Era 4.0 Menuju Society 5.0 文献综述:绿色会计时代4.0菜单居社会5.0

Jurnal Riset Akuntansi dan Manajemen Malahayati Pub Date : 2022-08-18 DOI: 10.33024/jrm.v11i2.7213

Vero Deswanto

引用次数: 0

Pengaruh Komunikasi, Stres dan Lingkungan Kerja Terhadap Kinerja Karyawan di PT. Danamas Insan Kreasi Andalan Medan 交流、工作压力和环境对PT. Danamas现场工作人员绩效的影响

Jurnal Riset Akuntansi dan Manajemen Malahayati Pub Date : 2022-04-14 DOI: 10.33024/jrm.v10i2.4543

Ezra Cindy Siahaan, Yovie Ernanda, Sri Gita Olanda Sari Gultom, Nia Pio Artha Sianturi

{"title":"Pengaruh Komunikasi, Stres dan Lingkungan Kerja Terhadap Kinerja Karyawan di PT. Danamas Insan Kreasi Andalan Medan","authors":"Ezra Cindy Siahaan, Yovie Ernanda, Sri Gita Olanda Sari Gultom, Nia Pio Artha Sianturi","doi":"10.33024/jrm.v10i2.4543","DOIUrl":"https://doi.org/10.33024/jrm.v10i2.4543","url":null,"abstract":"Penelitian ini bertujuan (1) untuk mengetahui pengaruh komunikasi terhadap kinerja karyawan di PT. Danamas Insan Kreasi Andalan Medan, (2) untuk mengetahui pengaruh stress terhadap kinerja karyawan di PT. Danamas Kreasi Andalan Medan, (3) untuk mengetahui pengaruh lingkungan kerja terhadap kinerja karyawan di PT. Danamas Insan Kreasi Andalan Medan, (4) untuk mengetahui pengaruh komunikasi, stres dan lingkungan kerja terhadap kinerja karyawan di PT. Danamas Insan Kreasi Andalan. Penelitian ini menggunakan tehnik pengumpulan data berupa angket dengan menyebarkan kuesioner. Penelitian ini memiliki 60 responden sebagai sampel yang merupakan karyawan di PT. Danamas Insan Kreasi Andalan Medan. Hasil dari penelitian ini menunjukkan bahwa komunikasi tidak berpengaruh signifikan terhadap kinerja karyawan, namun stress dan lingkungan kerja mempunyai perngaruh yang signifikan terhadap kinerja karyawan di PT. Danamas Insan Kreasi Andalan Medan. Di dalam pengujian secara simultan menunjukkan seluruh variabel memiliki pengaruh signifikan terhadap variabel y, kinerja karyawan di PT. Danamas Insan Krasi Andalan Medan. Kata Kunci : Komunikasi, Stres, Lingkungan Kerja, Kinerja Karyawan","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115837900","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH MEREK DAN NEGARA ASAL (COUNTRY OF ORIGIN) TERHADAP KEPUTUSAN PEMBELIAN LAPTOP (Studi Kasus Pada Mahasiswa Green Dormitory Universitas Malahayati) 品牌和国籍对笔记本电脑购买决定的影响(malalands university Green Dormitory案例研究)

Jurnal Riset Akuntansi dan Manajemen Malahayati Pub Date : 2022-04-14 DOI: 10.33024/jrm.v10i2.4496

Dody Kurniawan

{"title":"PENGARUH MEREK DAN NEGARA ASAL (COUNTRY OF ORIGIN) TERHADAP KEPUTUSAN PEMBELIAN LAPTOP (Studi Kasus Pada Mahasiswa Green Dormitory Universitas Malahayati)","authors":"Dody Kurniawan","doi":"10.33024/jrm.v10i2.4496","DOIUrl":"https://doi.org/10.33024/jrm.v10i2.4496","url":null,"abstract":"The era of globalization requires everyone to be able to think forward and move quickly. Science technology and information and communication that continues to develop can have a positive or negative impact on its users. Laptop is one of the results of the development of information technology that is very close to human life. The purpose of this study was to determine the effect of brand and country of origin on laptop purchase decisions and to determine which of the most dominant variables influenced laptop purchase decisions in Malahayati University's green dormitory students. The population in this study were students who had laptops in Green Dormitory (Dormitory) of Malahayati University totaling 1684 people. This research uses proportional strata rendom sampling technique. The sample of this study were 323 Green Dormitory students at Malahayati University in 2012/2017. Primary data in this study were obtained by distributing questionnaires to Green Dormitory students at Malahayati University. These data are tested by validity test, reliability test, classic assumption test. Data analysis techniques using multiple linear regression analysis. The results of the partial test show that the brand variable and the country of origin variable significantly influence the laptop purchase decision of Malahayati University's green dormitory students. Together brand variables and country of origin variables have a significant influence on laptop purchasing decisions on Malahayati University's green dormitory students (Bibliography, 2006 - 2017).Keywords : Brand and Country of Origin against laptop purchase decisions.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125858639","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengumuman Pemberlakuan PPKM Jawa-Bali Terhadap Saham-Saham Jakarta Islamic Index (JII) di Bursa Efek Indonesia

Jurnal Riset Akuntansi dan Manajemen Malahayati Pub Date : 2022-04-14 DOI: 10.33024/jrm.v10i2.5468

Erna Listyaningsih, M. Luthfi

引用次数: 0

Pengaruh Komitmen Organisasi, Budaya Organisasi Terhadap Kepuasan Kerja Pada Kantor Dinas Koperasi Dan Ukm Kota Makassar 组织承诺、组织文化对合作社办事处和马卡萨中城工作满意度的影响

Jurnal Riset Akuntansi dan Manajemen Malahayati Pub Date : 2022-04-14 DOI: 10.33024/jrm.v10i2.5128

Akhmad Muhammadin

引用次数: 0